https://www.taxtmi.com/caselaws?id=787983 Deeming presumption in capacity/duty rules yields to clear contemporaneous documentary and testimonial evidence proving later commencement; duty was confined to actual operation from 16.05.2011 to 18.05.2011. Penalties predicated on alleged clandestine manufacture and document fabrication cannot be sustained absent independent corroboration and where incriminatory statements relied on were not subjected to cross examination; penalties set aside. Death of an appellant, proved by official certificate, requires abatement where no substitution or continuation is shown; that appeal is abated. Overall effect: duty limited to proven operation period, other demands and penalties rescinded, and one appeal abated. en-us Fri, 13 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 13:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787983 Deeming presumption in capacity/duty rules yields to clear contemporaneous documentary and testimonial evidence proving later commencement; duty was confined to actual operation from 16.05.2011 to 18.05.2011. Penalties predicated on alleged clandestine manufacture and document fabrication cannot be sustained absent independent corroboration and where incriminatory statements relied on were not subjected to cross examination; penalties set aside. Death of an appellant, proved by official certificate, requires abatement where no substitution or continuation is shown; that appeal is abated. Overall effect: duty limited to proven operation period, other demands and penalties rescinded, and one appeal abated. Case-Laws Central Excise Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787983